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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 89 / 275

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© D.L. Crumbley

Computer Forensics Important

Joan Feldman: “Within three years, I’m sure all evidence collected in discovery will be electronic-based.” President of Computer Forensic, Inc. (Seattle).

Players from three areas:

Accounting-forensic units of big CPA firms.

Data-recovery and computer-repair specialists,

Litigation support services.

“Corporate investigations used to mean following a paper trial, but these days many follow an electronic one. Increasing demand for the skill and technology necessary to unearth digital secrets has led to the birth of a small but growing industry: computer forensics.”

“They can dig up e-mail and documents that seemingly have been deleted, determine what web sites were visited and which key words were used to get there.”

Source: Ellen Byron, “Computer Forensics Sleuths: Help in Rooting Out Fraud,” Career Journal, Wall Street J., reviewed June 16, 2003. www.careerjournal.com/industries/computers/20030320-byron.html

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